https://www.taxtmi.com/caselaws?id=456070 ITAT Delhi ruled in favor of the assessee regarding transfer pricing adjustment on interest receivables from associated enterprises. The tribunal followed its coordinate bench decisions and Delhi HC precedent in Kusum Health Care case, finding no merit in making adjustments for interest on receivables from AEs. With no material change in facts or legal position, the tribunal deleted the addition made by lower authorities for interest receivable adjustments. en-us Wed, 16 Mar 2022 00:00:00 +0530 Tue, 25 Jun 2024 08:39:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456070 ITAT Delhi ruled in favor of the assessee regarding transfer pricing adjustment on interest receivables from associated enterprises. The tribunal followed its coordinate bench decisions and Delhi HC precedent in Kusum Health Care case, finding no merit in making adjustments for interest on receivables from AEs. With no material change in facts or legal position, the tribunal deleted the addition made by lower authorities for interest receivable adjustments. Case-Laws Income Tax Wed, 16 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456070